2013
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)
(Treasurer)
Payroll Tax Amendment Bill 2013 (No 2)

A Bill for
An Act to amend the Payroll Tax Act 2011

    

The Legislative Assembly for the Australian Capital Territory enacts as follows:

1	Name of Act
This Act is the Payroll Tax Amendment Act 2013 (No 2).
2	Commencement
This Act commences on the day after its notification day.
Note	The naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).
3	Legislation amended
This Act amends the Payroll Tax Act 2011.
4	Schedule 2, new part 2.10
insert
Part 2.10	Disability employment concession
2.22	Disability employment concession
	(1)	An employer may apply to the commissioner for a reduction of the amount of payroll tax payable by the employer in relation to an eligible person for a financial year.
Note	If a form is approved under the Taxation Administration Act 1999, s 139C for this provision, the form must be used.
	(2)	The commissioner must reduce the amount of payroll tax payable by an employer in relation to an eligible person for a financial year by the concession amount in accordance with any guideline under section 2.23.
	(3)	A person is an eligible person if the person—
	(a)	has a qualifying disability; and
	(b)	is 17 to 24 years old; and
	(c)	is employed in relevant employment.
	(4)	For the Taxation Administration Act 1999, division 9.4 (Secrecy), a tax officer under that Act may disclose information obtained under or in relation to the administration of this part to the director-general of the administrative unit responsible for the Disability Services Act 1991 or a person authorised by that director‑general to receive the information.
	(5)	In this section:
concession amount, in relation to an eligible person, means—
	(a)	if the person is employed in relevant employment for more than 13 weeks, but not more than 26 weeks—$2 000; or
	(b)	if the person is employed in relevant employment for more than 26 weeks—$4 000.
qualifying disability means a disability under the Disability Services Act 1991.
relevant employment means employment—
	(a)	starting on or after 1 July 2013 but before 1 July 2015; and
	(b)	that is for an average of at least 8 hours each week; and
	(c)	for which taxable wages are paid.
Note	Taxable wages—see section 10.
2.23	Disability employment concession guidelines
	(1)	The Minister may make guidelines for the exercise of a function under this part.
	(2)	A guideline is a disallowable instrument.
Note	A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.
2.24	Expiry—pt 2.10
This part expires on 1 January 2016.

Endnotes
1	Presentation speech
	Presentation speech made in the Legislative Assembly on 31 October 2013.
2	Notification
	Notified under the Legislation Act on	2013.
3	Republications of amended laws
	For the latest republication of amended laws, see www.legislation.act.gov.au.

© Australian Capital Territory 2013